Tax Commission
Taxpayer Advocate
The Taxpayer Advocate Service helps people that have been unable to successfully resolve a state tax issue for more than 45 days or by the date promised.
Only use this service if you have already tried to resolve your issue using other methods. This service cannot be used to bypass normal methods for resolving disputes or issues.
- If this is your first attempt to resolve a problem, please contact us using another method to discuss further. For more information and alternative contact methods, go to Contacting the Tax Commission.
- If you have been unable to resolve a problem after 45 days or by the date promised, contact the Taxpayer Advocate at 801-297-7562 or [email protected]
Please allow ten working days for a response.
Frequently Asked Questions
What is the purpose of the Taxpayer Advocate Service?
The Taxpayer Advocate Service assists taxpayers who have made multiple unsuccessful attempts to resolve concerns with the Utah State Tax Commission. This service helps taxpayers when normal departmental processes break down. This service cannot be used to bypass normal methods for resolving disputes or issues.
Taxpayer advocate issues occur for different reasons, such as:
- Lack of tax knowledge
- Confusing instructions
- Lack of response to concerns
The advocate service helps taxpayers resolve these problems, identifies why they occurred and suggests remedies to stop the problem from reoccurring.
What are the functions of the Taxpayer Advocate Service?
- Assist taxpayers with unresolved tax issues
- Assist the Tax Commission to identify systemic problems
- Reinforce the Tax Commission’s commitment to equitable and fair treatment for all taxpayers
- Provide an independent voice to help taxpayers
- Allow taxpayers an opportunity to offer suggestions
Who may use the Taxpayer Advocate Service?
This service is for taxpayers who:
- Have experienced a delay of more than 45 days to resolve an issue; or
- Have not received a response or resolution by the date promised.
Who is the Taxpayer Advocate?
The Taxpayer Advocate Service is managed by the Income Tax and Education Division, which includes involvement from its staff of Taxpayer Resource agents and Tax Examiners.
What is the expected time frame to resolve tax issues?
- If the tax concern cannot be resolved while the agent is on the phone with the taxpayer, the Taxpayer Advocate agent will coordinate and facilitate a resolution with the appropriate division, generally within 10 working days.
- In the event an issue cannot be resolved within 10 working days, the advocate will contact the taxpayer to provide the status and the expected resolution date.
What is the expected resolution?
- Taxpayer Advocate issues are resolved based on current Tax Commission Policy and Procedures and in accordance with applicable Utah Code and/or Rule.
- Any deviations from the approved Tax Commission policy require review and approval of the Division Director, Senior Director and the Executive Director.
What is the reporting process?
The Taxpayer Advocate Service prepares a monthly report summarizing all Taxpayer Advocate issues for the Division Director, Senior Director, Executive Director and Commissioners.